Phased rollout of pre-clearance Electronic Billing System from May 2024 The Mauritius Revenue Authority (MRA) has confirmed the introduction of mandatory e-invoicing for businesses operating based on a Continuous Transaction Controls CTC model. The first, large tax payers, RS 100m turnover, will be expected to
Pre-clearance fiscal electronic invoices The Indian island nation of Mauritius has confirmed plans to implement electronic invoices. This was disclosed in the 2022-23 Budget as updates to the Value Added Tax Act. The new live reporting regime will require tax payers to pre-clear invoices in
The Indian Ocean Island state of Mauritius introduced legislation to impose its Value Added Tax on non-resident suppliers of digital or electronic services to consumers in 2020. There is a MUR 6million VAT registration threshold (approx €120,000) per annum. B2B transactions are zero-rated, allowing the
